Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The SC partly allowed the revenue's appeal, set aside the impugned CESTAT order and remitted the matter to CESTAT for fresh adjudication on merits. The Court found that CESTAT had addressed only one issue and that the impugned order reflected consideration of additional aspects beyond the narrow concession; consequently the revenue must be afforded an opportunity to adduce and plead its case regarding alleged nondisclosure/short payment of service tax on beneficiation/washing charges. The prior tribunal dismissal is disturbed to the extent indicated, and CESTAT is directed to rehear and decide afresh, permitting both parties to lead evidence and submissions on the taxed status of beneficiation charges.
The SC partly allowed the revenue's appeal, set aside the impugned CESTAT order and remitted the matter to CESTAT for fresh adjudication on merits. The Court found that CESTAT had addressed only one issue and that the impugned order reflected consideration of additional aspects beyond the narrow concession; consequently the revenue must be afforded an opportunity to adduce and plead its case regarding alleged nondisclosure/short payment of service tax on beneficiation/washing charges. The prior tribunal dismissal is disturbed to the extent indicated, and CESTAT is directed to rehear and decide afresh, permitting both parties to lead evidence and submissions on the taxed status of beneficiation charges.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
